The CBIC vide its Notification No. 33/2019 – Customs (N.T) dated April 25, 2019 has notified the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019, which shall apply to export of goods from all customs stations where the Indian Customs Electronic Data Interchange System is in operation.
The following are the gist of regulation which will come enforce from the date to be notified:
- Authorised person to enter, etc. electronic integrated declaration.
- Shipping bill when deemed to be filed and self-assessment completed:
- Order under section 51 or section 69.
- Retention of assessed copy of shipping bill and supporting documents.
- Generation of authenticated copy of shipping bill.
- Penalty for contravention etc. of regulations.
Note: This Notification shall come into force from a date to be notified.
The complete notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/04/csnt33-2019.pdf